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Investor Presentaiton

Cost of risk of 66 bps for 1Q2021 Group Financial Results for quarter ended 31 March 2021 Bank's IFRS 9 Macroeconomic assumptions 1.18% 1.12% 1.00% Base line GDP rate Unemployment rate 0.43% 2021 3.9% 9.0% 0.66% 0.29% COVID-19 2022 3.4% 8.1% 0.75% 0.37% FY2018 FY2019 FY2020 1Q2021 bps 200 76 97 99 66 200 152 88 Charge 30 107 110 (bps) 58 17 37 92 53 33 6- 43 22 40 58 51 14 32 14 16' 1Q2020 2Q2020 3Q2020 4Q2020 1Q2021 Reversal -10 -11 (bps) -26 -76 92 29 • Cost of risk of 66 bps for 1Q2021 (€20 mn), of which 29 bps (€9 mn) reflect the impact of IFRS 9 Forward Looking Information (FLI) driven by the update of macroeconomic assumptions in 1Q2021 Cost of risk includes a reversal of 26 bps driven mainly by the migration of €357 mn loans that were under expired moratorium from Stage 2 to Stage 1 (refer to slide 29) Interest on net NPEs not received in cash fully provided; reduced to 22 bps in 1Q2021 following Helix 2 sale (€8 mn in 1Q2021) COVID-19 Interest on net NPEs not received in cash New lending Stage 3 Stage 1 & 2 Loan credit losses charge (cost of risk) (year to date) is calculated as the annualised 'loan credit losses' (as defined) divided by average gross loans. The average gross loans are calculated as the average of the opening balance and the closing balance for the reporting period/year 1) Bank of Cyprus Holdings 30
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